Match each statement below with the type of audit opinion/report that would most likely be issued in the circumstance. Answer choices may be used once, multiple times, or not at all.

1The auditors determined that sufficient appropriate evidence could not be obtained because inventory records were destroyed in a fire.

2The client failed to write down certain assets that it determined were impaired. The reasons for reporting the assets at cost instead were disclosed in the notes to the financial statements. Impairments were material, but not overwhelming.

3An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. The entity's financial statements adequately disclose its financial difficulties.

4An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. The entity's financial statements and related notes DO NOT adequately disclose its financial difficulties.

5There is a material inconsistency in the other information in an annual report to shareholders containing audited financial statements. The financial statements do not require revision, but the entity refuses to revise or eliminate the material inconsistency.

6The financial statements taken as a whole do not fairly present the financial condition and results of operations of the company.

7The consolidated financial statements include transactions related to a subsidiary of the company that is audited by a different audit firm. The primary auditor does not want to accept responsibility for the other auditor's work.

8The principal auditor for consolidated financial statements is using a qualified report of another auditor. The principal auditor does not consider the qualification material relative to the consolidated financial statements and he/she is willing to accept responsibility for the work of the other auditor.

9The client changed from FIFO to LIFO for the year under audit and fully disclosed the change in its financial statements. However, the auditor does not agree with the client's rationale for the change and believes it was done to boost earnings.

10The client is developing a promotional brochure that includes unaudited financial information, but mentions the auditor by name when it refers readers to its annual financial statements contained in the company's annual report.

a. Qualified opinion or Disclaimer of opinion

b. Qualified opinion

c. Disclaimer of opinion

d. Adverse opinion

e. Qualified opinion or Adverse opinion

f. Unmodified with an emphasis of a matter paragraph

g. Unmodified opinion, no extra a paragraph, but wording modification in the report

h. Unmodified opinion, no explanatory paragraph, no wording modifications